PHONITEL TECHNOLOGIES: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PHONITEL TECHNOLOGIES
Largest movements
- Tangible fixed assets -€69,602
down €69,602 (-11.7%), from €596,364 to €526,762
of which Land and buildings: -€67,019
- Receivables within one year -€51,850
down €51,850 (-36.4%), from €142,544 to €90,694
of which Trade receivables: -€43,330
- Current portion of long-term debt -€73,961
down €73,961 (-50.2%), from €147,467 to €73,506
- Other debts -€72,014
down €72,014 (-25.5%), from €281,902 to €209,888
- Profit (loss) carried forward +€54,872
up €54,872, from -€17,898 to €36,973
- Trade debts -€22,863
down €22,863 (-16.5%), from €138,242 to €115,379
- Tax, wage and social debts -€12,651
down €12,651 (-94.1%), from €13,444 to €793
- Gross operating margin +€94,542
up €94,542 (+97.0%), from €97,493 to €192,035
- Financial charges +€62,507
up €62,507 (+17493.2%), from €357 to €62,864
- Other operating charges -€9,388
down €9,388 (-66.7%), from €14,085 to €4,697
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €749,220 | €622,604 | -€126,617 | -16.9% |
| Fixed assets | 21/28 | €600,014 | €530,412 | -€69,602 | -11.6% |
| Tangible fixed assets | 22/27 | €596,364 | €526,762 | -€69,602 | -11.7% |
| Land and buildings | 22 | €588,620 | €521,601 | -€67,019 | -11.4% |
| Furniture and vehicles | 24 | €7,744 | €5,161 | -€2,583 | -33.4% |
| Financial fixed assets | 28 | €3,650 | €3,650 | = | 0.0% |
| Current assets | 29/58 | €149,206 | €92,192 | -€57,014 | -38.2% |
| Amounts receivable within one year | 40/41 | €142,544 | €90,694 | -€51,850 | -36.4% |
| Trade receivables | 40 | €80,658 | €37,328 | -€43,330 | -53.7% |
| Other amounts receivable | 41 | €61,886 | €53,366 | -€8,520 | -13.8% |
| Cash at bank and in hand | 54/58 | €6,662 | €1,498 | -€5,165 | -77.5% |
| Total equity and liabilities | 10/49 | €749,220 | €622,604 | -€126,617 | -16.9% |
| Equity | 10/15 | €168,165 | €223,036 | +€54,872 | +32.6% |
| Contributions | 10/11 | €17,500 | €17,500 | = | 0.0% |
| Outside capital | 11 | €17,500 | €17,500 | = | 0.0% |
| Other | 1109/19 | €17,500 | €17,500 | = | 0.0% |
| Revaluation surpluses | 12 | €53,841 | €53,841 | = | 0.0% |
| Reserves | 13 | €114,722 | €114,722 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €112,862 | €112,862 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,898 | €36,973 | +€54,872 | |
| Amounts payable | 17/49 | €581,056 | €399,567 | -€181,488 | -31.2% |
| Amounts payable within one year | 42/48 | €581,056 | €399,567 | -€181,488 | -31.2% |
| Current portion of amounts payable after more than one year | 42 | €147,467 | €73,506 | -€73,961 | -50.2% |
| Trade debts | 44 | €138,242 | €115,379 | -€22,863 | -16.5% |
| Suppliers | 440/4 | €138,242 | €115,379 | -€22,863 | -16.5% |
| Taxes, remuneration and social security | 45 | €13,444 | €793 | -€12,651 | -94.1% |
| Taxes | 450/3 | €13,444 | €793 | -€12,651 | -94.1% |
| Other amounts payable | 47/48 | €281,902 | €209,888 | -€72,014 | -25.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,514 | €20,622 | -€892 | -4.1% |
| Other operating charges | 640/8 | €14,085 | €4,697 | -€9,388 | -66.7% |
| Non-recurring operating charges | 66A | - | €48,980 | +€48,980 | |
| Gross operating margin | 9900 | €97,493 | €192,035 | +€94,542 | +97.0% |
| Operating profit (loss) | 9901 | €61,893 | €117,736 | +€55,842 | +90.2% |
| Financial charges | 65/66B | €357 | €62,864 | +€62,507 | +17493.2% |
| Recurring financial charges | 65 | €357 | €62,864 | +€62,507 | +17493.2% |
| Profit (loss) for the period before taxes | 9903 | €61,536 | €54,872 | -€6,664 | -10.8% |
| Profit (loss) for the period | 9904 | €61,536 | €54,872 | -€6,664 | -10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €61,536 | €54,872 | -€6,664 | -10.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.